Lisa Kragnes Vs. City Of Des Moines, Iowa

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• declining to treat a notice of deficiency as notice of final determination not to abate interest
• the Commissioner's \notice of final determination not to abate interest is a prerequisite to the Court's jurisdiction and serves as a taxpayer's 'ticket' to the Tax Court.\

Source: CourtListener parenthetical corpus (CC0).